CLA-2-83:OT:RR:NC:N4:433
Melissa Hagerman
Director of Supply Chain
Scentsible, LLC
4901 Keller Springs Road, Suite 106D
Addison, TX 75001
RE: The tariff classification of pendants from China.
Dear Ms. Hagerman:
In your letter received by the National Commodity Specialist Division on June 9, 2015, on behalf of Poo Pourri, you requested a tariff classification ruling. A Poo Pourri catalog was provided. As requested, the twelve samples submitted will be returned to you.
Although, you state that these charms are to be placed on the neck of bottles for use as a source of humor or amusement, they are coordinated with the types of products sold under Poo Pourri, and therefore accent the products sold over that of being a source of humor or amusement.
Sample 1: Model # PD2485-1 is identified as the “Bee Charm.” The charm is in the shape of a bee and is made from a zinc alloy. The charm is attached by means of an O-ring to a royal blue fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its fabric loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 2: Model # PD1341 is identified as the “Expect Miracles Charm.” The charm is in the shape of an oval with the inscribed words {expect miracles} and is made from a zinc alloy. The charm is attached by means of an O-ring to a black elastic loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its fabric loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 3: Model # PD2474 is identified as the “Flower (Daisy) Charm.” The charm is in the shape of a daisy and is made from iron. The charm is attached by means of an O-ring to a brown fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its fabric loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 4: Model # PD1922 is identified as the “Gold Crown Charm.” The charm is in the shape of a four pointed crown and is made from a zinc alloy. On each of the four points there is one imitation gemstone. The charm is attached by means of an O-ring to a black plastic beaded stretch loop for purposes of being placed on the neck of a bottle. The beaded loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not designed to be an article of jewelry worn for personal adornments.
Sample 5: Model # PD2487-2 is identified as the “Holly Charm.” The charm is in the shape of a holly leaf with berries and is made from a zinc alloy. The charm is attached by means of an O-ring to a silver fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its fabric loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 6: Model # PD2227 is identified as the “Leaf Charm.” The charm is in the shape of a leaf and is made from a zinc alloy. The charm is directly attached by means of a bail to a khaki fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not designed to be an article of jewelry worn for personal adornments.
Sample 7: Model # PD1173 is identified as the “P Charm.” The charm is in the shape of a P and is made from plastic. The charm is attached by means of an O-ring to an iron chain link stretch loop for purposes of being placed on the neck of a bottle. The chain link loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its chain link loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 8: Model # PD2475 is identified as the “Party Hat Charm.” The charm is in circular shape and is made from plastic. Under the face of the charm is a printed party hat. The charm is directly attached by means of a bail to a black elastic loop with a black fabric bow for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not designed to be an article of jewelry worn for personal adornments.
Sample 9: Model # PD2473 is identified as the “Pearl Charm.” The charm is in the shape of a teardrop and is made from a zinc alloy. The charm has one imitation gemstone. The charm is directly attached by means of a bail to a white plastic beaded stretch loop for purposes of being placed on the neck of a bottle. The beaded loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not designed to be an article of jewelry worn for personal adornments.
Sample 10: Model # PD2185-sl is identified as the “Silver Crown Charm.” The charm is in the shape of a four pointed crown and is made from a zinc alloy. On each of the four points there is one imitation gemstone. The charm is attached by means of an O-ring to an iron chain link stretch loop for purposes of being placed on the neck of a bottle. The chain link loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its chain link loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 11: Model # PD1993 is identified as the “Sparrow Charm.” The charm is in the shape of a blue colored sparrow made from a zinc alloy. The charm is attached by means of an O-ring to an aqua blue fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not substantially constructed and upon slight pressure will easily separate the charm from its fabric loop, nor is it designed to be an article of jewelry worn for personal adornments.
Sample 12: Model # TAK148 is identified as the “Tassel Charm.” The charm is in the shape of a black tassel made from fabric. The charm is directly attached to a black fabric loop for purposes of being placed on the neck of a bottle. The fabric loop is not sized for jewelry, such as necklaces, bracelets and rings. In its imported condition, the merchandise concerned is not is it designed to be an article of jewelry worn for personal adornments.
The charms placed on the neck of bottles are composed of different components (i.e., metal, plastic and fabric), and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Observation of the samples indicates that the charms stand out when placed on the bottles and accent the bottles that they are placed upon. For the Bee Charm, Flower (Daisy) Charm, Gold Crown Charm, Holly Charm, Leaf Charm, Pearl Charm, Silver Crown Charm, and the Sparrow Charm, the base metal imparts the essential character to the charms. Those charms that have imitation gemstones, the gemstones merely embellish the base metal charms.
At this time, we are unable to rule on model numbers PD1341, Expect Miracles Charm; PD1173, P Charm; PD2475, Party Hat Charm; and TAK148 Tassel Charm. For each of the model numbers above provide a material breakdown by composition (type of plastic, type of textile/fabric material {separate the bow from the loop and separate the tassel from the loop}, and type of printed matter), weight of each material and cost of each material. Additionally, provide a process description of the manufacturing or assembling of the Tassel Charm.
The applicable subheading for the Bee Charm, Flower (Daisy) Charm, Gold Crown Charm, Holly Charm, Leaf Charm, Pearl Charm, Silver Crown Charm, and the Sparrow Charm, will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… Statuettes and other ornaments, of base metal; …: Statuettes and other ornaments, and parts thereof: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address:[email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division